KartavyaDesk

What is the difference between Appropriation Accounts and Annual Accounts?

Government AccountsGARRule 17

Appropriation Accounts compare voted appropriations with actual expenditure (showing savings and excesses) for each grant. Annual Accounts are broader — they include all receipts and disbursements across Revenue, Capital, Debt, and Public Account heads for the year. The Appropriation Accounts are one component of the Annual Accounts.

Source: GAR Rule 17

Have a follow-up question?

Ask Niti AI for personalized guidance with rule citations.

Ask Niti AI →

This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.